Information for ruling 600012946
This section is Advance Tariff Ruling
- Start date
- 06 May 2025
- Expiry date
- 05 May 2028
- Commodity code
- 7326909890 (opens in new tab)
- Description
- A steel and plastic handle, which is made of cold rolled steel and polypropylene. It has a threaded element at one end for screwing a cleaning brush or dustpan (not subject to this ATaR) onto it. The product is packaged as individual item in a plastic bag. The dimensions of the product are L820mm X W24mm X H24mm. The product is made in Italy and is to be sold to retailers and janitorial markets.
- Keywords
-
- FOR CLEANING
- AS POLES
- CLEANING EQUIPMENT
- HANDLES
- OF STEEL
- INTERCHANGEABLE
- FOR FLOORS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of 7326 - Other articles of iron or steel. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 732690 - Other than, forged or stamped, but not further worked, other than articles of steel wire. 8-digit code 73269098 - Other articles of iron or steel: Other than open-die forged, closed-die forged or sintered. 10-digit code 7326909890 - Other than elsewhere specified within this heading. Also classified in accordance with: Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to heading 7326.